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TMI Blog2019 (1) TMI 1300X X X X Extracts X X X X X X X X Extracts X X X X ..... by the assessee - appeal allowed by way of remand. - Appeal No. E/181/11 - A/88042/2018 - Dated:- 16-11-2018 - DR. D.M. MISRA, MEMBER (JUDICIAL) And MR. S. SRIVASTAVA, MEMBER (TECHNICAL) Shri Rajesh Ostwal, Advocate for Appellant Shri Anil Choudhary, D.C. (AR) for Respondent ORDER Per: Dr. D.M. Misra This is an appeal filed against Order-in-Original No. 68/2010/C dated 27.8.2010 passed by the Commissioner of Central Excise Service Tax, Nagpur. 2. The appellants are engaged in the manufacture of excisable goods namely, Polyester Filament Yarn and Polyester Staple Fibre falling under Chapters 54 and 55 of the First Schedule to the Central Excise Tariff Act, 1985. They have been availing CENVAT Credit on inp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e findings of the learned Commissioner. Learned AR for the Revenue submits that since the demand was confirmed in accordance with the principle laid down in Vandana Global s case, its actual use need to be verified. 5. We find that the issue of admissibility of CENVAT Credit on items like, angles, channels, beams etc. used in the fabrication of structural capital goods in the factory has been considered by this Tribunal in the case of Singhal Enterprises Pvt. Ltd. (supra), wherein it has been held as under: - 13. Now we turn to the question, whether credit is admissible on various structural steel items, such as, MS Angles, Sections, Channels, TMT Bar, etc., which have been used by the appellants in the fabrication of support st ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (S.C.), wherein the Hon ble Supreme Court has considered an identical issue of steel plates and MS channels used in the fabrication of chimney for diesel generating set. The credit stands allowed in the light of Rule 57Q of the erstwhile Central Excise Rules, 1944. In the said judgment, the Apex Court has referred to the user test evolved by the Apex Court in the case of CCE, Coimbatore v. Jawahar Mills Ltd., 2001 (132) E.L.T. 3 (S.C.), which is required to be satisfied to find out whether or not particular goods could be said to be capital goods. When we apply the user test to the case in hand, we find that the structural steel items have been used for the fabrication of support structures for capital goods. The appellants have argu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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